Type af revisorbistand:Revisionspåtegning
Navn på revisionsvirksomhed:Deloitte Statsautoriseret Revisionspartnerselskab
Revisionsvirksomhedens CVR-nr.:33963556
Beskrivelse af revisor:State Authorised Public Accountant
Virksomhedens regnskabsklasse:Regnskabsklasse B
Grundlag for konklusion (revision):The financial statements have been prepared on a going concern basis. As stated in note 1 to the financial statements, the Company´s going concern is conditional on the continued operations of the subsidiary Indkøb DK A/S. At the time of presenting the annual report, the Company's Management has not been able to provide documentation for the going concern of Indkøb DK A/S, and it is our assessment that it is not possible to provide assurance in this respect in any other way. We therefore qualify our opinion in respect of the financial statements having been presented on a going concern basis.
Receivables from group enterprises of DKK 29,640 are recognised in the financial statements under the assumption of the Company's going concern. As we do not agree that the financial statements are presented on a going concern basis, we qualify our opinion in respect of the valuation of these items. Write-down of these items to DKK 0 will have a negative impact on profit/loss for the year, total assets and equity at 31. 12. 2022 of DKK 29,640.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and additional requirements
applicable in Denmark. Our responsibilities under those standards and requirements are further
described in the "Auditor’s responsibilities for the audit of the financial statements" section of this auditor’s
report. We are independent of the Entity in accordance with the International Ethics Standards Board for
Accountants’ International Code of Ethics for Professional Accountants (IESBA Code) and the additional ethical
requirements applicable in Denmark, and we have fulfilled our other ethical responsibilities in accordance with
these requirements and the IESBA Code.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our adverse opinion.
Konklusion (revision):We have audited the financial statements of Diju ApS for the financial year 01. 01. 2022 - 31. 12. 2022, which comprise the income statement, balance sheet, statement of changes in equity
and notes, including a
summary of significant accounting policies. The financial statements
are prepared in accordance with the
Danish Financial Statements Act.
In our opinion, due to the significance of the matter discussed in the "Basis for adverse opinion" section, the
financial statements do not give a true and fair view of the Entity’s financial position at 31. 12. 2022 and of the results of its operations for the financial year 01. 01. 2022 - 31. 12. 2022 in accordance with the Danish
Financial Statements Act.
Udtalelse om ledelsesberetningen (revision):Management is responsible for the management commentary.
Our opinion on the financial statements døs not cover the management commentary, and we do not express
any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the management
commentary and, in doing so, consider whether the management commentary is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated.
Moreover, it is our responsibility to consider whether the management commentary provides the information
required under the Danish Financial Statements Act. As is evident from the "Basis for adverse opinion" section, we have modified our opinion on the financial statements as we do not agree with Management that the financial statements are presented on a going concern basis. We have concluded that, for this reason, the management commentary is materially misstated as, in our opinion, the management commentary should have reflected this circumstance.
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